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TMI BlogSpecial Economic Zones (Amendment) Rules, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... the word along , the words through the jurisdictional Development Commissioner concerned along shall be substituted. 5. In the said rules , in rule 5 , - (i) in sub-rule (2), in clause (b), in sub-clause (ii), after the words for setting up a Special Economic Zone for Information Technology or Information Technology Enabled Services , the words Bio-technology and Health Sector (excluding hospitals), shall be inserted; (ii) in sub-rule (5), in clause (a), after the words State and local taxes , the words State Goods and Services Tax, shall be inserted. 6. In the said rules , in rule 11, - (i) in sub-rule (2), in the first proviso, for the words Board , the words Approval Committee shall be substituted; (ii) after sub-rule (9), the following sub-rule shall be inserted, namely: - (9A) The Developer shall ensure sufficient and adequate space, as per the applicable Central Public Works Department norms, for the Office of Development Commissioner and Customs Officers posted in the Special Economic Zone. . 7. In the said rules , in rule 11A, in clause (1) , - (i) for the words Service Tax , the words Central Goods and Services Tax, Integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the consignment in Special Economic Zone :- (a) Each consignment of used clothing imported by the Unit shall be accompanied with certificate from exporter or agency in which it was generated regarding dis-infection and fumigation of the containers from an agency licensed in the country of origin of worn clothing along with import documents; (b) in case of mis-declaration by any importer in regard to any toxic or hazardous substances, action as per the relevant provisions of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) shall be taken against such importer; (c) to ensure that used clothing re-processing Units in Special Economic Zones fulfil their export obligations in addition to meeting their Net Foreign Exchange obligation and all such Units shall be required to ensure that certain minimum percentage of the Units annual turnover is physically exported out of the country; (d) before the clearance of used clothes to Domestic Tariff Area, all imported consignments of such used clothes shall be subject to 100 per cent. scrutiny at the premises of the Unit by Special Economic Zone authorities. . 11. In the said rules , in rule 19, in sub-rule ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of applicable statutes related to the functioning of the Unit. (iv) Cases of default, if any, of statutory payments. (v) Undertaking of any activity not sanctioned or approved by the Development Commissioner. (vi) The decision of the Development Commissioner or Approval Committee in this regard shall be final and binding on the Unit except in cases where the Unit prefers an appeal before the Board of Approval, in accordance with rule 55 . . 12. In the said rules , in Chapter IV, for the Chapter heading, the following Chapter heading shall be substituted, namely:- TERMS AND CONDITIONS FOR GRANT OF PERMISSION TO OPERATE INCLUDING AVAILING EXEMPTIONS, DRAWBACKS AND CONCESSIONS . 13. In the said rules , in rule 22 , - (i) in sub-rule (1), - (a) after the words Grant of , the words permission to operate including availing shall be inserted; (b) in clause (ii), after the word contractor , the words including the sub-contractor shall be inserted; (c) in clause (iv),- (A) in sub-clause (b), - (a) after the words on import or procurement occurring at both the places, the words of goods and services shall be substituted; (b) after the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the Central Government under the Customs and Central Excise Duties Drawback Rules, 2017, as amended from time to time. . 15. In the said rules , in rule 25 ,- (a) for the words, figures and brackets the Central Sales Tax Act, 1956, the Foreign Trade (Development and Regulation) Act, 1992 and the Finance Act, 1994 (in respect of service tax) , the words, figures and brackets the Central Goods and Services Tax Act, 2017 (12 of 2017) , Integrated Goods and Services Tax Act, 2017 (13 of 2017), State Goods and Services Tax Acts, Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) shall be substituted; (b) in the proviso, for the words such entrepreneur shall be liable , the words or stipulated Value addition, such entrepreneur shall also be liable shall be substituted. 16. In the said rules , in rule 26 , - (i) in the fourth proviso, for the words iron-ore the words or supply from Domestic Tariff Area, of any ore shall be substituted; (ii) after the fourth proviso, the following provisos shall be inserted, namely:- Provided also that Special Econo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Central Excise law for the purpose of export by a manufacturer or supplier. ; (b) in sub-rule (2), - (i) after the word Goods , the words or services shall be inserted; (ii) for the words Central Excise Duty , the words Goods and Services Tax or shall be substituted; (iii) for the letters and figures ARE-I , the words, brackets and figures documents referred to in sub-rule (1) of Rule 30 shall be substituted; (c) in sub-rules (3), (4) and (7), for the letters and figures ARE-I , the words, brackets and figures documents referred to in sub-rule (1) of Rule 30 shall be substituted; (d) for sub-rule (4), the following sub-rule shall be substituted, namely: - (4) A copy of the document referred to in sub-rule (1) or copy of Bill of Export, as the case may be, with an endorsement by the authorised officer that goods have been admitted in full into the Special Economic Zone shall be treated as proof of export and a copy with such endorsement shall also be forwarded by the Unit or Developer to the Goods and Services Tax or Central Excise Officer having jurisdiction over the Domestic Tariff Area supplier within forty-five days failing which the Goods and ..... 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In the said rules , in rule 42 , - (i) in sub-rule (1), in clause (ii), in sub-clause (b), for the words Central Excise , the words Goods and Services Tax shall be substituted; (ii) in sub-rule (2), - (a) in clause (i), for the words with the Central Excise Department , the words under Goods and Services Tax shall be substituted; (b) in clause (v), the proviso shall be omitted; (iii) in sub-rule (3), for the words duty as if the said waste or scrap or remnants have been cleared by the Unit or may be destroyed at the sub-contactor s premises in the presence of jurisdictional Central Excise Officer if the sub-contractor is a Central Excise registrant , the words an amount equal to the duty applicable on imports as if the said waste or scrap or remnants have been cleared by the Unit or may be destroyed at the sub contactor s premises in the presence of jurisdictional Goods and Services Tax Officer if the sub-contractor is a Goods and Services Tax registrant shall be substituted. 24. In the said rules , in rule 43 , after clause (d), the following proviso shall be inserted, namely: - Provided that, - (i) only employees temporarily in-capacitate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... norms set by Central Board of Indirect Taxes and Customs shall be inserted; (ii) in sub-rule 11, the word pink shall be omitted; (iii) in sub-rule (12), - (a) for clause (i), the following clause shall be substituted, namely:- (i) the receiving Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Biotechnology Park Unit shall file Bill of Entry for home consumption, in quintuplicate along with invoice, copy of information as provided to jurisdictional customs officer under rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 and packing list with the Authorised Officer along with copy of the Letter of Approval and bonding licence; ; (b) in clause (iii), for the words submit the re-warehousing certificate , the words, figures and letters follow the procedure laid down by the Central Board of Indirect Taxes and Customs in terms of Customs Notification no. 44/ 2016-Customs dated 29th July, 2016 published in the Official Gazettee vide Notification S.O. 2566 (E) dated 29th July, 2016 and submit the documents specified therein shall be substituted; (iv) in sub-rule (13), - (a) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided the supply is made under procedure of International Competitive Bidding; (e) supply of goods to United Nations or International Organisations for their official use or supplied to the projects financed by the said United Nations or an International Organisation approved by Government of India and the list of such organisations and conditions applicable to such supplies is notified by Ministry of Finance from time to time; (f) supply of goods to nuclear power projects provided they are as per the conditions stipulated in Foreign Trade Policy; (g) supply against special entitlements of duty free import of goods under the Foreign Trade Policy; (h) export of services by services Units including services rendered within Special Economic Zone or such services rendered in Indian Rupees which are otherwise considered as having been paid for in free foreign exchange by the Reserve Bank of India; (i) supply of Information Technology Agreement items and notified zero duty telecom or electronic items, namely, Colour Display Tubes for monitors and Deflection components for colour monitors or any other items as may be notified by the Central Government; (j) supply to othe ..... 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Hand Book of Procedures: Provided that the Nominated Agencies working as a service Unit for precious metals supply within Special Economic Zone shall be subjected to the requirement of positive Net Foreign Exchange only; and D: For Gems and Jewellery, the minimum Value Addition shall be in terms of prevailing Foreign Trade Policy or Hand Book of Procedures and it shall be calculated as under:- VA = A-B/B x 100 Where, - A = Free on Board value of the export realised or Freight on Road and Rails value of supply received; B = Value of inputs (including domestically procured) such as gold or silver or platinum content in export product plus admissible wastage along with value of other items, such as gemstone etc. wherever gold has been obtained on loan basis, value shall also include interest paid in free foreign exchange to foreign supplies: ; Provided that where a Unit is unable to achieve Net Foreign Exchange due to adverse market conditions or any ground of genuine hardship having adverse impact on functioning of the Unit, the five years block period for calculation of Net Foreign Exchange earnings may be extended by the Board of Approval for a further period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wal of LOA filed in SEZonline-ndml.com 10. Income Tax Permanent Account Number 11. Constitution of the Application Firm (Tick the appropriate entry) Public Ltd/ Private Ltd/ Partnership/ Proprietorship/ Others PART II Activity of Unit Existing Proposed for the renewed period 1.Item of Manufacture/service activity (including by product/co-products) 2.Investment in Capital Goods (in Rs. Lakhs) Indigenous Import 3.Investment in Raw Materials (in Rs. Lakhs) Indigenous Import 4.Employment Men Women FOREX Balance Sheet for the current block (Rs. in Lakhs) Sl. No. Items 1st 2nd 3rd 4th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yyyy for undertaking authorized operations, namely, .. in .. Special Economic Zone, in ..state. All other terms and conditions stipulated in the original Letter of Approval shall remain unchanged. Your application for renewal of Letter of Approval has been considered on the basis of projections given therein and the same has been given below. Sl. No. Items 1 st 2nd 3 rd 4 th 5 th Total 1. Free on Board value of Exports for 5 years 2. *Foreign Exchange Outgo on for the first five years 3. Net Foreign Exchange earnings for five years (1-2) 2. You are required to execute a fresh Bond Cum Legal Undertaking with this office in respect of the extended period. 3. Please keep this letter attached with the original Letter of Approval cited above and acknowledge the receipt. Yours faithfully ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Foreign Trade (Development Regulations) Act, 1992 (22 of 1992) for non-fulfilment of the terms and conditions of Letter of Approval/Letter of Permission. (ii) That I/We _________________________ shall pay tax/duty alongwith interest, if any, if found availed for the unit mentioned above, shall be paid to any statutory agency without any demur or protest within the time frame specified in this regard. (iii) That I/We _____________________ shall adhere to the mode of payment of penalties, if any, and time frame in which penalties are required to be paid to the Development Commissioner without any demur or protest. (Full and expanded description of the unit with full address.) IN WITNESS WHEROF the unit hereto has duly executed this agreement on ______________ this ________________ day of _________ (Year) signed, sealed and delivered by the unit in the presence of: 1. Name _____________________________ Address ___________________________ 2. Name __________________________________ Address ________________________________ _________________________________ Accepted by me on behalf of the President of India. Dy./Jt. ..... 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